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All Journal Jurnal Akuntansi Multiparadigma Jurnal Mirai Management International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business and Social Science Research Economics and Digital Business Review JINAV: Journal of Information and Visualization Arus Jurnal Sosial dan Humaniora NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Sigma : Journal of Economic and Business Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research POMA JURNAL JISEF : Journal Of International Sharia Economics And Financial Advances In Social Humanities Research IJMA Management Studies and Business Journal Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Nomico Maneggio Economic and Business Horizon Atestasi : Jurnal Ilmiah Akuntansi Scripta Economica: Journal of Economics, Management, and Accounting Oikonomia : Journal of Management Economics and Accounting Nomico
Kalsum, Ummy
Sekolah Tinggi Ilmu Ekonomi Enam Enam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Shadow Economy and Financial Reporting in the Gig Economy Era: A Case Study of Digital Freelance Workers Ummy Kalsum; Naswan Hadili
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.392

Abstract

The transformation of the digital economy has given rise to a new work model called the gig economy, where digital freelancers operate independently outside of formal institutions. This work flexibility offers advantages in terms of time and location, but also creates challenges in financial reporting, income uncertainty, and fiscal opacity. This phenomenon contributes to the growth of the shadow economy, namely legal economic activity not recorded in the official system. This study aims to examine the dynamics of digital freelance financial reporting and its implications for the national fiscal system. Using a qualitative case study approach, data was obtained through in-depth interviews with freelancers active on global platforms. The results indicate that low financial literacy, negative perceptions of tax institutions, and the absence of digital platform regulations are the main obstacles to integration into the formal economic system. Freelancers tend to adopt informal strategies to manage their finances, including the use of untraceable cross-border payment systems. This study recommends adaptive policies based on fiscal education, digitalization of reporting systems, and incentives for digital actors and platforms. These findings reinforce the urgency of updating fiscal regulations to address the dynamics of the digital economy and create a reporting system that is more inclusive, accountable, and relevant to the needs of gig economy actors in the era of technological globalization.
Impact of Fiscal Policy on Economic Growth in Developing Countries Arjang Arjang; Hendri Khuan; Rudy Badrudin; Loso Judijanto; Ummy Kalsum; Rizal Ruben Manullang
Nomico Vol. 1 No. 12 (2025): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/06bv6z03

Abstract

This study examines the impact of fiscal policy on economic growth in developing countries, emphasizing the role of government expenditures and tax policies in shaping economic outcomes. The findings indicate a strong positive relationship between fiscal policy and economic growth, where government spending and tax measures significantly contribute to enhancing economic performance. Specifically, the study reveals that well-structured fiscal policies can effectively promote growth, with key fiscal tools such as public investment and tax reforms playing a vital role. The results suggest that developing countries can achieve higher economic growth by implementing strategic fiscal measures, which can address structural challenges and encourage sustainable development. The research provides essential insights for policymakers to design more efficient fiscal policies that foster long-term economic stability and growth.
Gold Price Surge: Peoples Investment Strategy in Economic Uncertainty Ummy Kalsum; Olyvia Rosalia
Nomico Vol. 2 No. 3 (2025): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/23792h91

Abstract

This study aims to analyze community investment strategies in response to the surge in gold prices amid global economic uncertainty. Such uncertainty is characterized by high inflation, fluctuations in the rupiah exchange rate, and unstable international geopolitical conditions. Data were obtained through a survey of 130 respondents from various age groups and educational backgrounds in Indonesia. The research method used is quantitative, employing a descriptive approach and multiple linear regression analysis using SPSS. The findings indicate that the majority of the population chooses gold as their primary investment instrument due to its perception as a safe haven asset. Simultaneously, the variables of gold price, financial literacy, and economic risk perception have a significant influence on people's investment strategies. Among these three variables, gold price exerts the most dominant effect. Furthermore, financial literacy is found to play a crucial role in determining portfolio diversification, while risk perception is largely based on concerns about the economic future. These findings have important implications for policymakers in improving investor education and protection, especially in the digital era which increasingly facilitates access to both physical and digital gold investment instruments.
The Influence of Payment System Digitalization on Consumer Transaction Efficiency in Urban Areas Ummy Kalsum; Abdul Wakil
Nomico Vol. 2 No. 5 (2025): Nomico - June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/2phk8t06

Abstract

This study investigates the impact of digital payment system adoption on transaction efficiency among urban consumers in Indonesia. As digital technology increasingly penetrates the financial sector, particularly through e-wallets, QR code systems, and mobile banking, there is a growing need to assess how such tools enhance the effectiveness and convenience of daily consumer transactions. The research employed a quantitative approach using a structured questionnaire distributed to 120 respondents residing in urban areas. Data analysis was conducted using SPSS, including validity and reliability tests, normality testing, and simple linear regression. The results reveal a strong and statistically significant positive relationship between digital payment adoption and transaction efficiency. Respondents reported that digital payment systems improved transaction speed, reduced the need for physical cash, and offered better tracking of financial activities. The study confirms the relevance of the Technology Acceptance Model (TAM) and provides insights for policymakers and fintech developers in promoting efficient, secure, and inclusive digital financial services.
The Effect of Global Commodity Price Volatility on Indonesia's Trade Balance Ummy Kalsum; Nasrullah Djamil; Tiara Nirmala; Septi wifasari; IGP Ratih Andaningsih
Nomico Vol. 2 No. 7 (2025): Nomico - August
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y3eepe50

Abstract

Indonesia is a country that is highly dependent on the export of primary commodities, such as crude oil, coal, and palm oil (CPO), so that global price fluctuations have a significant impact on the national trade balance. This study aims to analyze the effect of price volatility of these three main commodities on Indonesia's trade balance and evaluate the role of the exchange rate as a control variable. The method used is a quantitative approach with multiple linear regression analysis and the ARCH/GARCH volatility model, using annual data from 2010 to 2024. The results of the analysis show that crude oil price volatility has the largest and most significant impact on the decline in the trade surplus (coefficient -0.58, p < 0.01), followed by coal (-0.42, p < 0.05) and CPO (-0.29, p < 0.1). The GARCH(1,1) model confirms that price volatility is persistent, especially for oil and coal, which means that past price fluctuations influence future volatility. Furthermore, the rupiah exchange rate proved significant as a control variable (–0.37, p < 0.05), reinforcing the negative impact of price fluctuations on trade. The study's conclusions emphasize the importance of export diversification strategies, downstreaming commodity industries, and strengthening risk mitigation instruments such as hedging and exchange rate stabilization in maintaining Indonesia's trade resilience.
ANALISIS PERUBAHAN TARIF PPh FINAL TERHADAP KEPATUHAN WAJIB PAJAK PADA PT. DUA RIBU EMAS Muhammad Rayhan Julian; Ummy Kalsum; Yuni Maimuna
Sigma: Journal of Economic and Business Vol 7 No 2 (2024): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh perubahan tarif PPh final terhadap kepatuhan wajib pajak pada PT Dua Ribu Emas. Penelitian ini menggunakan analisis deskriptif kualitatif, yaitu dengan cara wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Kepatuhan wajib pajak PT. Dua Ribu Emas menujukkan hasil yang baik dalam hal membayar pajak secara tepat waktu responden telah memenuhi kriteria tersebut dan dalam hal responden bebas dari pidana perpajakan. adanya perubahan tarif PPh final ini sangat membantu Perusahaan mengurangi beban pajak yang harus dibayar juga memiliki proses perhitungan yang lebih mudah dan lebih efisien. Faktor Yang Menentukan Kepatuhan/Ketidakpatuhan PT. Dua Ribu Emas diantaranya pemahaman wajib pajak mengenai peraturan perpajakan, tarif pajak, pemahaman terhadap sanksi pajak. This study aims to identify and analyze the impact of changes in the final PPh rate on tax compliance on PT. Dua Ribu Emas. This study uses qualitative descriptive analysis, i.e. by means of interviews and documentation. The results of the research showed that compliance with the obligatory taxation of PT. Dua Ribu Emas indicates good results in terms of paying taxes on time respondents have met the criteria and in the case of respondents exempt from criminal taxation. The presence of the change in the final PPh rate greatly helped the Company to reduce the tax burden to be paid also has a simpler and more efficient calculation process. PT. Dua Ribu Emas of them include a taxable understanding of tax regulations, tax rates, tax sanction.
ANALISIS RISIKO KREDIT PADA PT. BANK PEMBANGUNAN DAERAH Hardiati; Ummy Kalsum; Angelina Yenny Ringan
Sigma: Journal of Economic and Business Vol 5 No 1 (2022): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/vzr48s89

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis sejauh mana pengolahan Risiko Kredit pada PT. Bank Pembangunan Daerah. Penelitian ini menggunakan data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan PT. Bank Pembangunan Daerah. Metode analisis data yang digunakan dalam penelitian ini berupa metode deskriptif kuantitatif yaitu memberikan penjelasan mengenai risiko kredit PT. Bank Pembangunan Daerah periode 2015-2019. Hasil penelitian ini menunjukkan bahwa Non Performing Loan pada PT. Bank Pembangunan Daerah selama 5 tahun periode 2015-2019 berada dibawah risiko kredit yang ditetapkan Bank Indonesia (BI) yaitu maksimum 5% sehingga risiko kredit berpengaruh signifikan terhadap Kinerja Bank.
Co-Authors Abbas, Bakhtiar Abdul Hakim Abdul Razak Abdul Razak Abdul Wakil Adnin, Chaeriah Adrian Eka Darma Serang Agustina Dwiyanti Alfino Fathin Z Andi Runis Makkulau Angelina Yenny Ringan Arifuddin Mas'ud Arifuddin Masud Arjang Arjang Arjang, Arjang Armansyah Armansyah Asraf, Asraf Astriwati, Astriwati Auliana, Sigit Badrudin , Rudy Bakhtiar Abbas Basuki Rakhim Setya Permana David Christian Engelbert Lisapaly Dedy Samsul Arifin Dedy Takdir Syaifuddin Eka Lestari Hafqi Putri Elisabeth Suban Evi Nuraeni Eviyanti Eviyanti, Eviyanti Hardiati Haswindah Limpo Hendri Khuan Hery Widijanto Hiendrawati Hiendrawati Hiendrawati, Hiendrawati Ibnu Hajar Ibnu Hajar IGP Ratih Andaningsih Ijong, Ijong Islami, Inggrid Claudia Ismawati Ismawati Jefri Jefri Judijanto, Loso Khuan, Hendri La Ode Hamida Laode Sahili Loso Judijanto Mahmud, Irwanto Mahmudin A. Sabilalo Mahmudin A. Sabilalo Makkulau, Andi Runis * Mas'ud, Arifuddin Masitha, Zainab Mas’ud, Arifuddin Mega Wahyuni Meilinda Meilinda Moh. Anwar Mudofar, Mudofar Muh Nur Muh. Nur Muh. Nur Muh. Nur Muhammad Nuzul Qadri Muhammad Rayhan Julian Nasrullah Djamil Naswan Hadili Nirmayani Nirmayani Norna Ulfah Sayuti Nur Laila Taslim Nur, Muh. Nur, Syamsir Nurhumaerah, Nurhumaerah Olyvia Rosalia Paluala , Kusman Permana, Basuki Rahim Setya Putera, Asrip Rahmatia Rahmatia Rakhim, Basuki RASYID, ERWIN Refi Mulyadi Rezky Woelandari Suryadi Ridwan Rince Tambunan Rizal R. Manullang Rosalia, Olyvia Rudy Badrudin Sabilalo, Mahmudin A. Safarudin Safarudin, Safarudin Sahlan, Fahmi Salleh, Mad Ithnin bin Septi wifasari Setya, Basuki Rakhim Shalihah, Mar'atun Sirait, Adjran Siti Fatimah Siti Ulpah Situmorang, Tumpal P. Sri Ayu Pracita Sumail, La Ode Supriaddin, Nofal Susanti, Dian Indah Tambunan, Rince Tiara Nirmala Wahyudiyono, Wahyudiyono wahyuni wahyuni Yamin, Muhamamd Nurul Yuana, Indira Yuni Maimuna Yunior Pasagi YUSNITA YUSNITA Zaman, Habib Nur